University of South Carolina Libraries
JJie ||entlD and Jjaus. Entered at the Postcffice at NewIktj, S. C., as 2nd class matter. e. h. AULL, EDITOR. Friday, October 22, 1915. TO OUR READERS. Every family in this county is now a subscriber to various magazines and newspapers. The total amount of money paid for these publications probably amounts to several thousand dollars annually. It is money well spent, of course, because we must nave something for the family to read. But if you can save about 75 perj cent of this money, and still have all the papers and magazines you want, it is worth considering, is it not? We have made arrangements where oy we can save tms community nun-j dreds of dollars by merely ordering! their reading matter through our office. Our best offer is a club of four magazines with your own paper for only $1.49 a year. i ou win nna mis Dig oner aaverised on another page of this paper. Look up the advertisement and read all about this remarkable offer. Send us your order right in?mail it, telephone it, or bring it to us, and we will x"u ^ x ^ ~ HA it up at once sy mat can get your magazines. If there is anything in the advertisement you do not understand, drop into our office sometime and let us explain all about it. It's the best clubbing offer we have ever seen, and we are anxious to ha/ve every reader take advantage of it. TOTE UP. The time at which tbe sale of The H-erald and News for $1.19 for one year was up on Saturday night, but in as much as several persons had spoken ^,1. ~ 1 J T!l,. X _ . to u^> mat ititjj woiuu iiJtve get in early in the week, we have taken subscriptions this week at the old sale price of $1.19 and will continue to do so the remainder of this week, but positively no longer. We have another offer, however, which is even more attractive. We will send you The Herald and News fmrl frvnr ma^azinps fnr rvnp rpnt 1p<;s than the price of The Herald and News. We had intended to charge $1.68 for the combination and it is so stated in an advertisement in another column, hut we will make the combination price $1,49, or we will sell The Herald and News for $1.31. This offer will run for the next four weeks, or until the 20th of November. Not after that date. After the date we will sell 'The Herald and News alone for $'.50 and the combination for $1.68. In other words, we are now offering you a penny to let us send you four magazines. It is an unprecedented offer. It will nnsiitivplv nn^pr nn rnnriitinn'S hp PV , r>/^V? ? ? ~ tended beyond the 20th of November. The Herald and News presents today a supplement carrying the photos of all the young ladies who have been entered in the beauty -contest at the Harvest Jubilee in Columbia next week. The noting closes on Saturday. A -coupon containing the votes is in each copy of the supplement. You vote by number after selecting the young lady for whom you desire to cast your suffrage. Though unswerving in our loyalty J ^i .< *_ ^ ?! 4. ~ J A11 TO sou in uaroima, iirsi, last <iuu <111 the time,'' Lancaster was glad to welcome the Charlotte boosters on their "sociability tour" to this section. Lancastrians are noted for their booster spirit and are always glad to extend their hospitality to booster guests.? Lancaster News. And so it is with all booster communities. They are always glad to welcome those from other places and to extend the right hand of fellowship. "When the boosters come they have a tendency to arouse the booster spirit in the community, in fact, we all need to get together and mingle with one another more. It helps in the local community as well as to have those from other communities for us to get together more frequently. We are too W - J much inclined to be selfish at the best, j < * ^?? IT'S JUDGE SMITH. I The Press and Standard has all J along held that only the best men in! \ the legal profession?men combining legal learning with real manhood and ability?be chosen as judges. The kind of man we have in mind was made judge only recently. He has ability, character and manhood. He does not ; fear to take a stand, and having taken it he has ability and learning to hold it. That man is Mendel L. Smith of " \ Camden, and these remarks are made in recognition of the signal victory won by him in the recent term* of court held in Charleston. Judge after judge presided there, and term after term "no bills" were returned in the j I opiAhratpri linnor oases, but when bis I honor, Judge Smith delivered his masterly charge to the recent grand jury, they could not do other than bring in true bills. This they did and \ the petit jury convicted one defendant < last week?an unheard of thing in Charleston. We give Judge Smith the greatest share of credit for this show of return to law.?Walterboro Press and Standard. The Herald and News said as much I some time ago. i\Y>e believe that the able and fair and clear and impartial | presentation of the law and the appeal ] to the higher citizenship which was included in the charge of Judge Smith i had much to do with the action of the . I grand jury in the iCharleston cases and with the verdict of the petit jury. Judge Smith is a clear thinker aftd a good lawyer and has the capacity of i expressing himself forcefully /and in this charge he put the situation clearly up to the Charleston jurors without ; any grand stand play. ] i - _ i Con yon realize ltr it nas scarcely ( been six weeks since we were all won dering if arrangements could be made ] to borrow money on cotton on a basis 1 of six cents the pound. And now the J banks are willing to lend you money at < six per cent on a basis of ten cents . the pound for your cotton. Why should any one complain? Why not get the '.7% * t money on your cotton and buy a year's ( subscription to The Herald and News? , TAX COMMISSION ISSUES REPORT Chairman Jones Says That Taxation of Real Estate is Largely Guess Work. The South Carolina tax commission has issued an advance sheet containing part of their annual report, which sets forth the work which the com- i mission has been doing. The tax com- ,i mission was created'by act of the last ( session of the general assembly "in ? order to effectively carry into execu- t tion the equitable assessment of prop- 1 erty for taxation." ; The powers hitherto lodged in the 1 State board of assessors and the State ^ board of equalization were conferred * on the State tax commission and both ] of these boards abolished. The act 1 gives the commission general super- 5 vision over the assessment and tax 1 laws of the State, over all boards or assessors and equalization, over all 1 assessing officers in the performance of their duty, to the end that "all < assessments of property may be made 1 relatively just and equal in compliance i with the laws of the State." The tax commission can not assess ! real estate this year under the act, but ' they are specifically empowered and T directed to "assess and equalize the ' taxable value upon the property ana 1 franchises of railroads, street railway ' companies, electric railways, water, 1 heat, light and power companies, cor- 1 porations engaged in textle industries, cotton seed oil and fertilizer comDa- i nies, Pullman Palace Car company, c express companies, telegraph and tel- i epnone companies, private car lines ? and canals furnishing power for rent, t hire or sale, and public service cor- ] porations, banks and banking corpor- < ations, insurance and trust compa- 1 nies." 1 'ine real esxaie can noi ue reassessed before 1918 unless the legislature so 1 directs. . * The State tax commission is com- ' posed of A. W. Jones, chairman; <W. ^ G. Querry and J. P. Derham. They were appointed by the governor, who will submit their names for confirmation to the State senate at its next session. Assessment of Banks. The following excerpts are from the . ?nvqn(>o c'hppt sroffpn out. hv the tax commission: "In assessing the banks and banking corporations which have heretofore ' been assessed by the county auditors < and county boards of equalization on j ' a basis 'varying in each county, the j < State tax commission sought for a uni-!; i form percentage of value which would place the banking properties on the same relative basis on which they were asssed in 1914. The aggregate amount of assessments of such property for the year 1914 was $13,07S,6S1, but a great difference existed in the per eentage of the true value taken for the purpose of assessment, in the completeness of the returns for purposes of taxation, and in the allowance of alleged exemptions; banks in some counties being assessed at 20 per cent of the real value of their stock, while others in the same counties were assessed at 60 per cent. The tax commission ascertained that the average percentage taken for assessment and taxation of the actual value of all bank stock throughout the State for the year 1914 was 48.1 per cent and^j therefore adopted this basis of percentage of the true value of the banlTs in 1914 as the basis to assess* and equalize all banks' stocks of the State in 1915. "The incidental effect was to reduce the amount of taxes to be paid by some banks and increase the amount to be paid by others. In making the assessment and equalization of the banks, the tax commission discoverei and added some items of taxable property held by the banks escaping taxation which will more fully appear in j the tabulated statements in another j part of this report. No radical changes were made; the object of the tax commission being to equalize the amount of taxes paid by the banks throughout the entire State; to assess and equalize them upon a common basis, so as to place them upon an equal footing for taxation, until such time as there would be a new assessment of all classes of property in the State, including real estate, when a common percentage of the true value for pur poses 01 taxation win oe appnea 10 an property. The increase of $1,487,904 in the assessment of bank stocks for 1915 over the assessment of 1914, is accounted for, not by the change in the percentage of true value taken for the purpose of taxation, but the increase of new capital, surplus and undivided profits, together with property heretofore escaping taxation, and by the disallowance of exemptions erroneously illowed in the assessments of 1914. "Matter of Gness "Work." "The taxation of real estate and personal property other than property of corporations has been a matter of raess work, and, of course, will" continue to be largely so, because'^f the difficulty in arriving at the market t-alue of real estate and the changes :hst take effect with reference thereto 'rom year to year. 'The statutes contemplate the ascertainment of the valle of real estate once in every four rears, and a revision at such periods, 'f the legislature desires a revision be'ore 191S as now directed in the existng statutes, they should so declare, ma they should also fix the percentage )f the true value of rdal estate and .11 4- /> "K /-v 4- /\T-* o o > + V> O Ill OlLltri IV uc laivcn u.o wju\, )asis of assessment for purposes of taxation. One of the reasons why. the assesments on real estate and other property for the purposes of taxation ias not been at the true 'value of the )roperty has been the arbitrary threemill constitutional tax for school, ani ;he practice of the legislature in" levying a rate of taxation to be assessed before the assessments are made, and the amount ascertained upon which he levy is to be made. "The abolition of an arbitrary constitutional three-mill school tax, and the authorization of a flexible levy to to meet the amount of appropriations made by the general assembly for State, county and school purposes, is essential to a satisfactory readjustnent of present taxing methods in this State, and to an equitable assessment md taxation of property for the purposes of meeting the annual appropriations, and the avoidance of inequalties and unnecessary taxation. "The restrictions of the constitution jpon the power of the legislature to classify the various kinds of property in the State for the purposes of taxa:ion should be abolished; the consti:utional three-mill tax on all taxable property for school purposes, and the constitutional requirement for a uniform and equal rate of asessment and taxation should be repealed. If such constitutional amendments were submitted to the electors at the general ?lection in 1916, and these restrictions upon the power of the legislature removed by amendments to the constitution, many reforms would follow, existing inequalities be remedied, and a simple method of eqritable and just taxation inaugurated 10 meet the de-, mands of our necessities. wnen u:e oujeci ui mis cuiiiiiiisjmuj; in securing the equitable assessment1 for property for taxation shall have! been accomplished, the results will j necessarily be to lower the burden borne by those who arp paying more; 'han their proport;on of taxes and in- I crease it on those who have heretofore i escaped the proportion due by them, j ind not to increase the aggregate! amount of taxes paid by the people." ' mnDSCHW; IB IS SIM! I Business Houses, Counties, / Cities and Towns Will Be Well Represented. MANY NOTABLE FEATURES Harvest Jubilee is Unusual Attraction ? Eighty Cars Required to Haoi Agricultural Exhibits.?Big Live Stock Show.?Classy Foot Ball Games, Racing, Bands, Free Attractions, Etc. Columbia, Oct. 21.?W. W. Long, State farm demonstration agent, was a visitor to Columbia today, and expressed himself enthusiastically over the State fair prospects. "I expect fully 5^,000 people in Columbia on Thursday, the "big day' of fair week," j he said. Mr. Long travels over South Carolina each week and has an inti- ' mate knowledge of farmers' expectations. They are discussing the State fair and Harvest Jubilee in every : nook and cranny of the State, he added. Mr. Long's exhibits will be of prodigious proportions this year. Fortysix cans will be required to bring the fruits ol farm demonstration efforts to the State capital. Approximately 80 i booths are being prepared in filie agricultural hall for the reception of this "fat of the land." This will include the live stock ex-j hibits, field crops, dairy products,; poultry, women's work, girls' canning! club products and home convenieiices. I The Biggest Stunt of AM. The Harvest Jubilee will be one of: the "heaviest" stunts ever attempted j in the State. The selection of the j young lady to be crowned queen has J attracted uniisual attention in prac-j tically every/ county in the State. A j "beauty jiipplement" of assembled; photographs of candidates from the j various counties has "been widely dis* j tributed. More than 100,000 copies! of the supplement has been mailed,' and each coupon is good for 100 votes. The coronation ceremonies are to take ; place on the capital steps on next1 Monday evening. The 12 young j women receiving the next highest j number of votes will act as maids of Jionor to the queen. Three football games are to be played on the fair grounds gridiron j tnis year. Porter Military Academy j and Baylor Training school of Knoxviile, Tenn., open the series Tuesday noon. The following day the Presbyterian College of South Carolina 'and the Citadel will smuggle for supremacy. Thursday v,.A see the "big game" in the annual contest between j Clemson and the University of South j Carolina. The Two Big Days. Wednesday is to be observed as "South Carolina Day," when the nat: ural resources parade is to be a; unique feature. A long list of ooun- j ties and individual cities has been; listed for "floats" in the parade. j Thursday has been designed as "Columbia Day," and is to be featured with a S20.000 trades disDlav." This 1 will be the most gigantic venture! ever attempted by the commercial j bodies of Columbia, and the "floats" to be entered are both beautiful.and attractive in * design. Other incidents j of the fair, which promise to make it me most successful ever held in the State will he the enlarged exhibits' of livestock and agricultural implements ; i the usual full program of j racing events; and the participation; by corn club boys and canning club girls. At no time has there been such an excessive demand for concessions for space, and the indicated attendance far surpasses that of previous years. The official program follows: MnwnAV nr.TORPO oa Official opening "South Carolina State Fair, meeting State Mayors' Association, state county and municipal offiicial parade to Fair Grounds. Night?Queen's coronation at state capi- j tol. band concert, dancing. At Fair Grounds?Dare Devil Doherty I leaping the gap on a bicycle. Cyrus and Mandy and their hay rack. Lady! high diver, morning and night. Free gate at Fair Grounds after 5:30 p. m. TUESDAY, OCTOBER 26. Military Day?Parade of U. S. troops and state militia. Night?Open air dancing and Governor's Reception. At Fair Grounds?Horse racing. Foot ball game: Porter Military Academy vs. Baylor Training School, Knoxville, Tenn. Judging of live stock. Baby show. Dare Devil Doherty leaping the gap on a bicycle. Cyrus and Mandy and their hay rack. Lady high diver, morning and night. Free gate at Fair Grounds after 5:30 p. m. WEDNESDAY, OCTOBER 27. South Carolina Day?Natural resources nnmrlp Countv floats, citv floats. Boys' Corn Clubs, Girls' Canning Clubs. J Night-r-Open air dancing. At Fair Grounds?Horse racing. Foot ball: Presbyterian College. Clinton, vs. Citadel, Charleston. Dare Devil Doherty leaping the gap on a bicycle. Cyrus and Mandy and their hay rack. Lady high diver, morning and night. : Free gate at Fair Grounds after 5:30;p. m." I. THURSDAY, OCTOBER 28. "Columbia Day"?$20,000 trades parade, i Open to the world. Night?Open air dancing. Band concert. ! At Fair Grounds?Horse racing. Foot Ball game: Clemson College vs. South I Carolina University. Dare Devil Doh- M ertv leaping the gap on a bicycle. Cy- > ? c .in/l "Moiijlv nnd thfir h.'iv I am. .. , Lady high diver, morning and night. t1 Free sate at Fair Grounds after 5:30 ( p. m. ' FRIDAY, OCTOBER 25. "Ladies' Day"?Floral Parade. Horse and pony show. Parade Boy Scouts. , Automobile races. Night?Open air dancing. At Fair Grounds?Dare Devil Doherty leaping the pap on a bicycle. Cyrus and Mandy and their hay rack. Lady high diver, morning: and night. Free gate, at,J?air Grounds after 5:30 p. m. , POW1 Absolute No Alum?N Scott-Rhodes. Mr. Lewis Scott of Union and Miss Gertie Rhodes of Whitmire were quietly married Friday afternoon, October I 15, 1915, by Rev. L. L. Wagnon, at his , residence in this city.?Union Progress. ? jm. > tl.A I1aa4 ine uumine mar uoes nui aiibci ma neau , Because of its tonic and laxative effect, LAXATIVE BROMO QUININE is better than ordinary Quinine and does not cause nervousness not ringing in head. Remember the full name and : look lor the signature o< E. W. GROVE. 25c- j ?*&V'y Dl^TOE DON'T WAI for your hen Feed them I a nr) f h ?>\a r ? IM1 1 111 BUY I' R. D. SMI' ? *171 Phone 88 wr oKEHBMiaMBHaBaaiMt/xaguuuHi Newbei Where Are You Going Of course at some re- m 1 * _ L1 ^ T ^ TT< /-v 101-. tttVv a l/nnurc llcLUltJ CICi VYUUl\iiv??u what he is selling and can keep it in order. ^ Our stock of Watches are new and up to date with prices right. You will find no cheap grade _ at our store that we can't ^ give an absolute guarantee Elgin or Waltham, 20 Y Elgin or Waltham, Nickle ( Hbwards from Rrappiet Watches for w< WX MVW* w ? ? ? ? ? rage this season, and in ou the newest and most up to popular prices from $11.00 P. C. JEAIS * i _ J Jewelers ana Agents for Waterman'i WAN A Man With Ford Ca Who wants to sell the most popularFo A Real BusineS; This is a big thing. A fast selling 2 article that is 100 per cent right and ever made; sold to eonsnmers under j Only one man in each aistricr can n ceive all reasonable assistance from i Don't This kind of a proposition docs not co BRYON G. EI 1118-1120 Michig 1 DER ilyPure n Phosnhafe 1 New York, Oct. 14.?K. Okazaki, a member of the Japanese parliament, who ?'rived today on the St. Louis from Liverpool, said that Japanese am- , munition plants and arsenals are running at full capacity and that a considerable portion of the products ara cpnt tn T?,n?sia Wo sa/M that .Ta_raiT? sells the war munitions at cost to the Russian government. ; d to jm 1 ^ v ^ 1 T eOPYRlGHT )9l3 BY THE PARK POLLARD CO s to decide -AYorBUST in't help it T OF / - . * " " m & son lolesale Distributors LMW\ m ?a?BMt?tM?MgaM????MP?^ rry, S. C., Oct. 20, 1915 | n 17 117 . 1 o I i to Buy lour mm } with. ear Case $10.00 and up Cases - $5.00 and up * i <4 0.00 and up )men are going to be the r stock you will find only date patterns ranging in g to $75.00. I IS & CO., Optometrists i Ideal Fountain Pens* * l n u : ir and Selling Ability rd Automobile Accessory in America s Oppoitunity irlicle; a good profit per sale: an backed by the strongest guarantee Free Trial Plan. ^present us. Such a man will re1s. j Wait me often. It you want it act now! VKER, Sales Manager} ran Avenue, Chicago, III." v n r-ii ? iiWiBM